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All Journal Journal of Management and Business Review Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Governance International Journal of Educational Research and Social Sciences (IJERSC) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Social Science, Education, Communication and Economics Jurnal Pengabdian Teratai Jurnal Manajemen dan Bisnis JAKPI International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pustaka Dianmas International Journal of Application on Economics and Business Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Hendi Prihanto
Universitas Prof Dr Moestopo (Beragama)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Upaya Perusahaan Otobus Antar Kota Antar Provinsi Dalam Meningkatkan Keunggulan Bersaing Hendi Prihanto; Tamrin Lanori; Dinda Imanur Caturrahma
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6184

Abstract

The rise of the phenomenon of bus companies competing with each other and competing gaverise to various strategies to win their competitive advantage. For this reason, this study aimsto investigate and analyze a number of factors that cause competitiveness such as quality ofservice, technology and information systems and knowledge management on the competitiveadvantages of bus companies. The population and research sample are all bus companiesbetween cities and provinces in the island of Java, with the unit of analysis of bus companymanagers being observed in 2022 in August - December using physical and virtualquestionnaire media. Primary data analysis techniques were carried out by using statisticaldescriptive tests, testing the quality of research data instruments and other feasibility, testingthe research hypothesis, and multiple linear regression tests with SEM PLS path analysis.Findings indicate that there is a positive and significant influence on competitive advantagethrough the variables of this study, namely service quality, information technology andsystems, and knowledge management applied by bus companies. Theoretical contribution onthe theoretical aspects of detection and measurement which proves a number of variablescapable of influencing the competitive advantage of service companies. Practice/policycontribution, for company managers this research is relevant which has information andreferences in an effort to increase competitive advantage through the variables observed inthis research.Keywords: Competitive Advantage, Service Quality, Information Technology, Knowledge Management
AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance Kamil, Islamiah; Prihanto, Hendi; Yolifiandri, Yolifiandri
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

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Abstract

Purpose – This study aims to examine how Artificial Intelligence (AI)-based digital transformation in tax administration contributes to individual taxpayer compliance in Indonesia. The urgency of this research arises from the rapid adoption of AI technologies particularly e-filing and e-billing systems that are designed to enhance efficiency in tax processing, taxpayer monitoring, and the enforcement of tax regulations. Despite this advancement, limited empirical studies have explored the effectiveness of AI-based tools in fostering compliance among individual taxpayers. Design/Methodology/Approach – A quantitative research approach is employed, utilizing survey data collected from individual taxpayers who use digital tax services in the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) regions. The study applies statistical analysis techniques to assess the relationship between AI-based digital transformation variables (such as automation, accessibility, accuracy, and user experience) and individual taxpayer compliance indicators, including timeliness, accuracy of reporting, and adherence to tax obligations. Results – Preliminary findings indicate that AI-based digital transformation particularly through the integration of e-filing and e-billing systems significantly enhances taxpayer compliance by reducing human error, improving accessibility, and increasing taxpayers’ trust in the system. The analysis reveals that automation and real-time feedback features play a crucial role in ensuring more consistent and accurate tax reporting. However, challenges such as digital literacy gaps and system reliability still affect adoption rates among older taxpayers and small business owners. Research limitations/Implications – This research is limited to individual taxpayers in urban areas and may not fully capture compliance behaviors in rural regions with lower digital infrastructure. Future studies are encouraged to expand the sample coverage and include comparative analysis across different taxpayer segments. The findings have practical implications for policymakers and the Directorate General of Taxes (DGT) to strengthen AI adoption strategies that promote voluntary compliance while maintaining fairness and transparency. The study contributes to the growing body of literature on digital taxation by providing empirical evidence on the role of AI in shaping more efficient, accountable, and citizen-oriented tax administration in the digital era.   Keywords: Artificial Intelligence (AI), E-Filling, E-Billing, Tax Digitalization, Taxpayer Compliance  
Co-Authors Ahmad Badawi, Ahmad Ajeng Dina Permatasari Ali, Anees Janee Azkiah, Neza Daluarti, R.R. Meitri Hening Chrisna Damayanti, Prisila Deden Tarmidi Devvy Noveliza Dewi Anggraini Dewi Anggraini Dewi, Widiawati Sinta Dinda Imanur Caturrahma Dini Fitrianti Estiarto, Lintang Putri Fairuzzaman Fairuzzaman Febiyana Febiyana Frans Augusta Adipermana Hadi, Muhammad Farhan Hermanto Jusuf Moestopo Islamiah Kamil Khaled, Januar Kurnia Sari Dewi Manshur, Tubagus Meri Siregar Monica Christanti Mulyadi Mulyadi Nani Sriyani Nirwan Mulyatno Nunik Yuni Pratiwi Nurlis NURUL HIDAYAH Prisila Damayanty Purnama, Prayoga Anggun Rika Yuniati Saputri, Zinka Selfiani Selfiani Selfiani , Selfiani Selfiani Selfiani Selfiani Selfiani, Selfiani Sormin, Feber Suyanto Suyanto Tamrin Lanori Ulan Sari, Riski Usmar Usmar Usmar , Usmar Usmar Usmar Usmar Usmar, Usmar Venni, Riska Watriningsih Watriningsih Watriningsih, Watriningsih Wizanasari wizanasari Yolifiandri, Yolifiandri Yudhistira Adwimurti Yulaeli, Tri